Your firm needs a machine which costs $$90,000,$ and requires $$30,000$ in maintenance for each year of its $5$ year life. After $5$ years, this machine will be replaced. The machine falls into the MACRS $5-$year class life category. Assume a tax rate of $21\%$ and a discount rate of $13\%.$ What is the depreciation tax shield for this project in year $5?$

Multiple Choice

$$10,368$

$$8,190\mathrm{.}72$

$$2,177\mathrm{.}28$

$$1,347\mathrm{.}84$